Cushions which are placed over the transmitter or receiver of a telephone handset are known. U.S. Pat. No. 2,669,610 to Dent and U.S. Pat. No. 2,621,751 to Kettler show caps which can be placed on the end of a telephone handset receiver to help isolate the telephone user's ear from surrounding sound or from the handset itself. However, these devices cannot be used with many of the telephones available today and do not filter the sound coming out of the receiver's speaker. In addition, they have concave surfaces with large openings which do not rest comfortably against the concave surface of a person's ear.